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Non-US Investing • Gift tax - equity transfer to US citizen children (from non-US resident)

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Indian citizen and resident here (never had a US green card).
I am not taxed in USA; and am taxed in India on foreign income reported.
I have US-based ETFs (VBR, VTI, IAUM, little CWB) and stocks (GOOG); and two US citizen kids who will turn 18 in about a decade.
My plan - gift the above US equity to the kids when they turn 18.
Will I or they incur gift taxes?

Wiki says: "no gift tax if it is intangible property, such as shares in U.S. corporations". (Also IRC § 2501(a)(2). ) Does this include the ETFs mentioned?

I suppose the recipients must still: "report gifts from a non-resident alien that are more than $100,000 on Form 3520."

Statistics: Posted by kash — Sun Jun 23, 2024 5:11 am — Replies 0 — Views 49



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